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    <title>Amendment of section 209</title>
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    <description>The amendment substitutes the phrase &quot;deductible at source&quot; with &quot;deductible or collectible at source&quot; in clause (d) of sub section (1) of section 209, thereby extending the statutory withholding mechanism to encompass both deduction and collection at source and treating the substitution as having effect from an earlier specified date.</description>
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      <description>The amendment substitutes the phrase &quot;deductible at source&quot; with &quot;deductible or collectible at source&quot; in clause (d) of sub section (1) of section 209, thereby extending the statutory withholding mechanism to encompass both deduction and collection at source and treating the substitution as having effect from an earlier specified date.</description>
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